(1) The Board shall have a Fund to be called the West Bengal Board of Primary Education Fund to which shall be credited—
(a) all sums which may be paid by the State Government;
(b) all sums representing income from endowments or from property owned or managed by the Board; and
(c) all other sums received by or on behalf of the Board from any other source whatsoever.
(2) The Fund shall vest in the Board and shall be under its control and shall be held by it in trust for the purposes of this Act.
(3) All monies payable to the credit of the Fund shall forthwith be paid into the Reserve Bank of India to the credit of the Fund, and all cheques drawn on the Fund shall be signed by the President or by such other persons as he may authorise in writing in this behalf.
(4) The Fund shall be maintained, administered and used in the manner prescribed.
33. No expenditure shall be incurred from the Fund except for the purposes of this Act, and unless such expenditure is provided for in the budget as approved under this Act or can be met by reappropriation sanctioned in the prescribed manner.
Application of the West Bengal Board of Primary Education Fund.
34. The Board shall keep an account of all its receipts and Accounts.
expenditure in the manner prescribed.
393 The West Bengal Primary Education Act, 1973.
[West Ben. Act (Part IL—Chapter V.—Finance and audit.—Section 35.)
Audit. 35. (1) The accounts of the Board shall be examined and audited annually in such manner as may be prescribed, by an auditor or auditors appointed by the State Government.
(2) For the purpose of examination and audit under sub-section (1) the auditor may—
(a) require in writing the production before him of any document relating to the Board or the assets thereof which he considers to be necessary for the proper conduct of the audit:
Provided that the Board shall not be bound to submit to the auditor documents, in original, or expenditure in connection with any anti-corruption work and of expenditure for printing of question papers and certificates, but shall, if so required by the auditor, furnish extracts of such documents duly certified by the President as correct after with-holding such portion of the documents as will, in the opinion of the President, tend to disclose either the identity or the sources of such expenditure;
(b) require in writing the personal appearance before him of any person accountable for, or having the custody or control of, any such documents to answer any question relating thereto; and
(c) require any person so appearing before him to submit a statement in writing in respect of any such document.
(3) It shall be the duty of the Board and of every member thereof, and of the Secretary, the Finance Officer, if any, and the members of the staff in the service of the Board, to afford to the auditor every facility for the examination and audit of the accounts of the Board and to comply with any requisition made by the auditor under sub-section (2) and with the requirement of any rule made in this behalf.
(4) Any person who wilfully neglects or refuses to comply with a requisition made under sub-section (2) or with the requirement of any rule made in this behalf shall, on conviction, be punishable with fine which may extend to one hundred rupees.
(5) No complaint in respect of any offence punishable under sub-section (4) shall be made except with the previous sanction of the State Government.
(6) No Magistrate other than a Presidency Magistrate or a Magistrate of the first or second class shall try an offence punishable under sub-section (4).
394 The West Bengal Primary Education Act, 1973.
XLIII of 1973.]
(Part 11.—Chapter V.—Finance and audit.—Section 36.—Part Chapter W.—The Primary School Councils.—Section 37.)